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Nonprofiteer
← PACIFIC AMERICAN FOUNDATION

Form 990 for tax year 2024

Filed by PACIFIC AMERICAN FOUNDATION.

Totals

Total revenue
$3,942,631
Total expenses
$3,755,355
Contributions and grants received
$1,888,509
Grants paid
$0
Program service revenue
$1,990,306
Investment income
$50,414
Other revenue
$13,402
Total assets, end of year
$2,241,549
Total liabilities, end of year
$957,604
Net assets or fund balances, end of year
$1,283,945
Program services expenses (Part IX)
$3,588,546
Management and general expenses
$165,489
Fundraising expenses
$1,320
Program service expenses (Part III)
$3,588,546

Program services were 95.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $910,822

  • 1f · All other contributions, gifts and grants

    $977,687

  • 2a · Program service revenue: PROGRAM SERVICE FEES

    total $1,990,306 · related or exempt $1,990,306

  • 3 · Investment income

    total $50,414 · excluded $50,414

  • 11a · Other revenue: MISCELLANEOUS

    total $13,402 · related or exempt $13,402

  • 11e · Other revenue, total

    $13,402

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $342,030 · program services $123,406 · management and general $218,624

  • 7 · Other salaries and wages

    total $1,725,298 · program services $1,692,236 · management and general $32,062 · fundraising $1,000

  • 8 · Pension plan contributions

    total $4,842 · program services $4,832 · management and general $10

  • 9 · Other employee benefits

    total $282,435 · program services $221,653 · management and general $60,771 · fundraising $11

  • 10 · Payroll taxes

    total $184,709 · program services $164,379 · management and general $20,223 · fundraising $107

  • 11c · Fees: accounting

    total $105,755 · program services $16,089 · management and general $89,573 · fundraising $93

  • 11g · Fees: other

    total $558,919 · program services $558,740 · management and general $179

  • 13 · Office expenses

    total $26,236 · program services $20,069 · management and general $6,167

  • 17 · Travel

    total $178,051 · program services $169,773 · management and general $8,278

  • 19 · Conferences, conventions and meetings

    total $33,617 · program services $33,259 · management and general $358

  • 22 · Depreciation, depletion and amortization

    total $16,816 · program services $16,816

  • 23 · Insurance

    total $4,552 · program services $4,341 · management and general $211

  • 24a · Other expenses: MATERIALS AND SUPPLIES

    total $107,310 · program services $105,811 · management and general $1,499

  • 24b · Other expenses: DUES AND SUBSCRIPTIONS

    total $53,520 · program services $4,375 · management and general $49,145

  • 24c · Other expenses: EQUIPMENT RENTAL

    total $52,970 · program services $49,368 · management and general $3,602

  • 24d · Other expenses: SCHOLARSHIPS AND AWARDS

    total $25,147 · program services $25,147

  • 24e · All other expenses

    total $53,148 · program services $378,252 · management and general -$325,213 · fundraising $109

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $63,682 · end of year $694,446

  • 2 · Savings and temporary cash investments

    beginning of year $1,006,551 · end of year $1,025,300

  • 3 · Pledges and grants receivable

    beginning of year $330,781 · end of year $392,590

  • 10a · Land, buildings and equipment: cost or other basis

    $236,707

  • 10b · Land, buildings and equipment: accumulated depreciation

    $130,884

  • 10c · Land, buildings and equipment, net

    beginning of year $109,037 · end of year $105,823

  • 15 · Other assets

    beginning of year $23,390 · end of year $23,390

  • 17 · Accounts payable and accrued expenses

    beginning of year $180,404 · end of year $355,448

  • 19 · Deferred revenue

    beginning of year $95,068 · end of year $446,581

  • 24 · Unsecured notes and loans payable

    beginning of year $147,883 · end of year $147,883

  • 25 · Other liabilities

    beginning of year $7,692 · end of year $7,692

  • 27 · Net assets without donor restrictions

    beginning of year -$148,268 · end of year -$313,005

  • 28 · Net assets with donor restrictions

    beginning of year $1,250,662 · end of year $1,596,950

Mission and programs · 2024

Mission

THE PACIFIC AMERICAN FOUNDATION IS DEDICATED TO IMPROVING THE LIVES OF PACIFIC AMERICANS BY EDUCATING AND INFORMING DECISION MAKERS AND LEADERS AT ALL LEVELS ON THE VITAL POLICY AREAS FOR AMERICANS WHO TRACE THEIR ANCESTRY TO THE INDIGENOUS PEOPLES OF THE PACIFIC ISLANDS. THE FOUNDATION PARTNERS WITH LOCAL COMMUNITIES, SUPPORT AGENCIES AND FUNDING ORGANIZATIONS TO COLLABORATIVELY DEVELOP AND CONDUCT PROGRAMS THAT MAKE A DIFFERENCE IN THE QUALITY OF LIFE OF THESE AMERICANS.

  • 21ST CENTURY COMMUNITY LEARNING CENTERS PROGRAM IS A FIVE-YEAR AFTER-SCHOOL PROGRAM CONNECTING STUDENTS WITH "COMMUNITY CLASSROOM" PARTNERS TO AUGMENT LEARNING EXPERIENCE FOR PUBLIC AND CHARTER SCHOOL STUDENTS ON THE KAILUA - KALAHEO COMPLEX AREA OF OAHU.

    Expenses $679,710 · Revenue $268,571

  • 21ST CENTURY COMMUNITY LEARNING CENTERS PROGRAM IS A THREE-YEAR AFTER- SCHOOL PROGRAM CONNECTING STUDENTS WITH "COMMUNITY CLASSROOM" PARTNERS TO AUGMENT THE LEARNING EXPERIENCE FOR PUBLIC AND CHARTER SCHOOL STUDENTS ON THE WINDWARD SIDE OF OAHU.

    Expenses $563,798 · Revenue $563,798

  • THE NALU STUDIES MAUI NUI PROGRAM CONSISTS OF EDUCATIONAL PARTNERSHIPS ON THREE ISLANDS OF HAWAI'I - MAUI, MOLOKA'I, AND LANA'I, KNOWN AS MAUI NUI. THE PROJECT IS A COLLABORATION BETWEEN THOSE ISLANDS' MIDDLE AND HIGH SCHOOLS, THE UNIVERSITY OF HAWAII, MAUI COLLEGE, AND THE MAUI FAMILY COURT, WORKING TOGETHER TO PROVIDE TRAINING AND APPLICABLE, REAL WORLD, HANDS-ON LEARNING OPPORTUNITIES FOR HIGH-RISK NATIVE HAWAIIAN YOUTH TO VALUE EDUCATION, HAWAIIAN CULTUREAND PROTOCOLS, STEWARDSHIP, AND SCIENCE. NALU IS AN ACRONYM FOR "NATURE ACTIVITIES FOR LEARNING AND UNDERSTANDING." STUDENTS WILL LEARN TO IDENTIFY REAL WORLD ENVIRONMENTAL ISSUES, COLLECT AND ANALYZE DATA TO SHARE WITH SCIENCE AGENCY PARTNERS, AND PRESENT SOLUTIONS TO THE PUBLIC. THEY WILL LEARN CULTURAL PROTOCOLS AND CONNECT TO THE ENVIRONMENT THROUGH MEANINGFUL, ENGAGING APPROACHES WITH CARING ADULT MENTORS HELPING THEM BECOME ENVIRONMENTALLY RESPONSIBLE LEADERS WHO PEER MENTOR THEIR YOUNGER AT-RISK MIDDLE SCHOOL STUDENTS.

    Expenses $421,677

  • OTHER MISCELLANEOUS PROGRAMS AND PROJECTS.

    Expenses $1,923,361 · Revenue $1,157,937

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • LOUIS F PEREZ III

    CFO

    Total calculated
    $142,513
    From this org
    $142,513
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

  • HERB LEE JR

    PRESIDENT/CE

    Total calculated
    $142,003
    From this org
    $142,003
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

  • BRADLEY COOPER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • ETHAN SCOTT COOPER

    GENERAL COUN

    Total calculated
    $0
    Hours/week
    1

  • COLLETTE HIGGINS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL BEASLEY ESQ

    BOD CHAIRMAN

    Total calculated
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
16 November 2025
IRS schema version
2024v5.0
Source object
202543219349310989

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